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Page 1
FO
RM
ITR-7
INDIAN INCOME TAX RETURN [For persons including companies required to furnish return under
sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E)] (Please see rule 12 of the Income-tax Rules,1962)
(Also see attached instructions for guidance)
Assessment Year
2 0 1 5 - 1 6
Part A-GEN
PE
RS
ON
AL
IN
FO
RM
AT
ION
Name (as mentioned in deed of creation/establishing/incorporation/formation) PAN
Flat/Door/Block No Name Of Premises/Building/Village Date of
formation/incorporation (DD/MM/YYYY)
/ / Road/Street/Post Office Area/Locality Status
(see instructions para
11b) ¨
Town/City/District State Pin code
Office Phone Number with STD code/Mobile No. 1 Fax Number/Mobile No. 2 Income Tax Ward/Circle
Email Address 1
Email Address 2
Details of the projects/institutions run by you
Sl. Name of the
project/institution
Nature of activity (see instruction para 11d)
Classification (see instructions para 11d)
Approval/
Notification/
Registration No.
Approving/
registering
Authority
Section under which
exemption claimed, if
any (see instruction para
11e)
1
2
3
4
FIL
ING
ST
AT
US
(a)
Return filed[Please see instruction no.-6]o On or before due date-139(1), o After due date-139(4), o Revised Return-139(5)
o Modified return-92CD o under section 119(2)(b), OR In response to notice u/s o 139(9)- defective, o 142(1), o 148, o 153A,
o 153C (b) Return furnished under section 139(4A) 139(4B) 139(4C) 139(4D) 139(4E)
(c) If revised/in response to defective/Modified, then enter Receipt
No. and Date of filing original return (DD/MM/YYYY) ___ /___/____
(d) If filed, in response to a notice u/s 139(9)/142(1)/148/153A/153C enter date of such notice, or u/s 92CD enter
date of advance pricing agreement / /
(e) Residential status? (Tick) o Resident o Non-resident
(f) Whether any income included in total income for which for which claim under section 90/90A/91 has been made? o Yes oNo [applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR]
(g) Whether any transaction has been made with a person located in a jurisdiction notified u/s 94A of the Act? o Yes o No
(h) In the case of non-resident, is there a permanent establishment (PE) in India (Tick) þ o Yes o No
(i) Whether this return is being filed by a representative assessee? (Tick) þ o Yes o No
If yes, please furnish following information -
(1) Name of the representative
(2) Address of the representative
(3) Permanent Account Number (PAN) of the representative
For Office Use Only For Office Use Only
Receipt No.
Date
Seal and Signature of receiving official
Page 2
OT
HE
R D
ET
AIL
S
A i Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement of any other
object of general public utility then,-
a whether there is any activity in the nature of trade, commerce or business referred to
in proviso to section 2(15)? o Yes o No
b whether there is any activity of rendering any service in relation to any trade,
commerce or business for any consideration as referred to in proviso to section 2(15)? o Yes o No
ii If ‘a’ or ‘b’ is YES, the aggregate annual receipts from such activities in respect of that institution
Sl. Name of the project/Institution Amount of aggregate annual receipts from such
activities
a
b
B University/ Educational Institution/ Hospital/ Other Institution eligible for exemption u/s 10(23C)(iiiad) and 110(23C)(iiiae)
Tick þ, if
applicable
Section Name of the University/ Educational Institution/ Hospital/
Other Institution
Aggregate annual receipts
(Rs.)
o 10(23C)(iiiad) i
ii
iii
o 10(23C)(iiiae) i
ii
iii
C i Whether Registered u/s 12A/12AA? o Yes o No
ii If yes, then enter Registration No.
iii Commissioner/Director of Income-tax (Exemptions) who granted registration
iii Date of Registration (DD/MM/YYYY) ____/____/________
iv Whether activity is,- o charitable, o religious or o both? Please tick þ as applicable.
D i Whether approval obtained under section 35? o Yes o No
ii If yes, then enter the relevant clause of section 35 and Registration No.
iii Date of Approval (DD/MM/YYYY) ____/____/________
iv Approving Authority
v Whether research is,- o Scientific, o Social Science or o Statistical? Please tick þ as applicable
vi In case of business activity in research, whether it is o Incidental or o Not incidental? Please tick þ as applicable
E
i Whether approval obtained u/s 80G? o Yes o No
ii If yes, then enter Approval No.
iii Date of Approval (DD/MM/YYYY) ____/____/________
F Is there any change in the objects/activities during the Year on the basis of which
approval/registration was granted? o Yes o No
G i Whether a political party as per section 13A? (if yes, please fill schedule LA) o Yes o No
ii If yes, then whether registered? o Yes o No
iii If yes, then enter registration number under section 29A of the Representation of
People Act, 1951
H i Whether an Electoral Trust? (if yes, please fill schedule ET) o Yes o No
ii If yes, then enter approval number?
iii Date of Approval (DD/MM/YYYY) ____/____/________
Page 3
I i Whether registered under Foreign Contribution (Regulation) Act, 1976 (FCRA)? o Yes o No
ii If yes, then enter Registration No.
iii Date of Registration (DD/MM/YYYY) ____/____/________
iv
a Total amount of contribution received from outside India during the year, if any Rs. ____________________
b Specify the purpose for which the above contribution is received
J Whether liable to tax at maximum marginal rate under section 164? o Yes o No
K Is this your first return? o Yes o No
AU
DI
T I
NF
OR
MA
TIO
N
Are you liable for audit? (Tick) þ o Yes o No, If yes, furnish following information-
Section under which you are liable for audit (specify section). Please mention date of audit report. (DD/MM/YY) (see Instruction 6(ii))
a Name of the auditor signing the tax audit report
b Membership no. of the auditor
c Name of the auditor (proprietorship/ firm)
d Permanent Account Number (PAN) of the proprietorship/ firm
e Date of audit report
f Date of furnishing of the audit report ____/____/______ (DD/MM/YYYY).
Part B – TI STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST
MARCH 2015
ST
AT
EM
EN
T O
F I
NC
OM
E
1 Income from house property [3c of Schedule HP] (enter nil if loss) 1
2 Profits and gains of business or profession [as per item no. E 35 of schedule BP] 2
3 Income under the head Capital Gains
a Short term (A5 of schedule CG) 3a
b Long term (B3 of schedule CG) (enter nil if loss ) 3b
c Total capital gains (3a + 3b) (enter nil if loss ) 3c
4 Income from other sources [as per item no. 4 of Schedule OS] 4
5 Voluntary Contributions (C of schedule VC) 5
6 Gross income [1 + 2 + 3c + 4 + 5] 6
If registered under section 12A/12AA, fill out items 7 to 13
7 Aggregate of income referred to in section u/s 11 and 12 derived during the previous year to the
extent that is included in 6 above 7
8 Voluntary contribution forming part of corpus as per section 11(1)(d) [(Ai + Bi) of schedule VC] 8
9 Application of income for charitable or religious purposes
i Amount applied to charitable or religious purposes in India during the previous year -
Revenue Account 9i
ii
Amount applied to charitable or religious purposes in India during the previous year–
Capital Account [Excluding application from Borrowed Funds and amount exempt u/s
11(1A)]
9ii
iii Amount applied to charitable or religious purposes in India during the previous year -
Capital Account (Repayment of Loan) 9iii
iv Amount deemed to have been applied to charitable or religious purposes in India during
the previous year as per clause (2) of Explanation to section 11(1) 9iv
a If (iv) above applicable, whether option to be exercised in
writing before due date to the Assessing Officer o Yes o No
v
Amount accumulated or set apart for application to charitable or religious purposes to
the extent it does not exceed 15 per cent of income derived from property held in trust/
institution under section 11(1)(a)/11(1)(b) [restricted to the maximum of 15% of (7-8) above]
9v
vi
Amount in addition to amount referred to in (iv) above, accumulated or set apart for
specified purposes if all the conditions in section 11(2) and 11(5) are fulfilled (fill out
schedule I)
vi
12A
Page 4
Part B - TTI Computation of tax liability on total income
TA
X L
IAB
ILIT
Y
1 1a Tax Payable on deemed total Income under section 115JB or 115JC as applicable (7 of
Schedule MAT/ 4 of Schedule AMT)
1a
1b Surcharge on (a) above 1b
1c Education Cess on (1a+1b) above 1c
1d Total Tax Payable u/s 115JB or 115JC as applicable (1a+1b+1c) 1d
2 Tax payable on total income
a Tax at normal rates on (28 – 29 – 30) of Part B-TI 2a
b Tax at special rates (total of (ii) of Schedule-SI) 2b
c Tax on anonymous donation u/s 115BBC @30% on 29 of Part
B-TI 2c
d Tax at maximum marginal rate on 30 of Part B-TI 2d
e Rebate on agricultural income [applicable if (25-26) of Part B-TI
exceeds maximum amount not chargeable to tax] 2e
f Tax Payable on Total Income (2a + 2b+2c+2d – 2e) 2f
3 Surcharge on 2f 3
vii Amount eligible for exemption under section 11(1)(c) 9vii
a Approval number and date of approval by the Board
viii Total [9i+9ii+9iii+9iv+9v+9vi+9vii] 9viii
10 Additions
i Income chargeable under section 11(1B) 10i
ii Income chargeable under section 11(3) 10ii
iii Income in respect of which exemption under section 11 is not available by virtue of
provisions of section 13
a
Being anonymous donation at Diii of schedule VC to the extent applied for charitable
purpose 10iiia
b Other than (a) above 10iiib
iv Income chargeable under section 12(2) 10iv
v Total [10i + 10ii+10iiia+10iiib+10iv] 10v
11 Income chargeable u/s 11(4) [as per item no. E36 of Schedule BP] 11
12 Total (6 – 8 - 9viii + 10v + 11) 12
13 Amount of income exempt under any clause of section 10, to the extent that is included in 12
above 13
14 Amount eligible for exemption under section 10(21), 10(22B), 10(23A), 10(23B), 10(23C)(iv),
10(23C)(v), 10(23C)(vi), 10(23C)(via) 14
15 Amount eligible for exemption under section 10(23C)(iiiad), 10(23C)(iiiae), 10(24), 10(46),
10(47) 15
16 Amount eligible for exemption under any clause, other than those at 14 and 15, of section 10 16
17 Income chargeable under section 11(3) read with section 10(21) 17
18 Income claimed/ exempt under section 13A or 13B in case of a Political Party or Electoral Trust
(fill Schedule LA or ET) 18
19 Income chargeable to tax (6 – 8 - 9viii + 10v + 11 – 13 –14 – 15 – 16 + 17 - 18) 19
20 Losses of current year to be set off against 19 (total of 2ix, 3ix and 4ix of Schedule CYLA) 20
21 Gross Total Income (19 - 20) 21
22 Income chargeable to tax at special rate under section 111A, 112 etc. included in 21 22
23 Deduction u/s 10A or 10AA 23
24 Deductions under chapter VIA (limited to 21 - 22) 24
25 Total Income [21 – 23 - 24] 25
26 Income which is included in 25 and chargeable to tax at special rates (total of (i) of schedule SI) 26
27 Net Agricultural income for rate purpose 27
28 Aggregate Income (25 – 26 + 27) [applicable if (25-26) exceeds maximum amount not chargeable to tax] 28
29 Anonymous donations, included in 28, to be taxed under section 115BBC @ 30% (Diii of
schedule VC) 29
30 Income chargeable at maximum marginal rates 30
Page 5
4 Education cess, including secondary and higher education cess on (2f+3) 4
5 Gross tax liability (2f+3+4) 5
6 Gross tax payable (higher of 5 and 1d) 6
7 Credit under section 115JAA/115JD of tax paid in earlier years (if 5 is more than 1d)
( 5 of Schedule MATC/AMTC) 7
8 Tax payable after credit under section 115JAA/115JD [ (6 – 7)] 8
9 Tax relief
a Section 90/90A (2 of Schedule TR) 9a
b Section 91 (3 of Schedule TR) 9b
c Total (9a + 9b) 9c
10 Net tax liability (8 – 9c) 10
11 Interest payable
a For default in furnishing the return (section 234A)
11a
b For default in payment of advance tax (section 234B) 11b
c For deferment of advance tax (section 234C) 11c
d Total Interest Payable (11a+11b+11c) 11d
12 Aggregate liability (10 + 11d) 12
TA
XE
S P
AID
13 Taxes Paid
a Advance Tax (from column 5 of 19A) 13a
b TDS (total of column 8 of 19B) 13b
c TCS (total of column 7 of 19C) 13c
d Self-Assessment Tax (from column 5 of 19A) 13d
e Total Taxes Paid (13a+13b+13c + 13d) 13e
14 Amount payable (Enter if 12 is greater than 13e, else enter 0) 14
15 Refund(If 13e is greater than 12) (refund, if any, will be directly credited into the bank account) 15
BA
NK
AC
CO
UN
T
16 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Total number of savings and current bank accounts held by you at any time during the previous year (excluding
dormant accounts). Provide the details below.
Sl. IFS Code of
the Bank
Name of
the Bank Account Number (the number should be 9
digits or more as per CBS system of the bank )
Savings/
Current/
Cash Credit
Indicate the account in which you prefer
to get your refund credited, if any (tick
one account þ )
i
ii
17 Do you at any time during the previous year,-
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity)
located outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ]
o Yes o No
VERIFICATION I, son/ daughter of , holding permanent
account number ____________________ solemnly declare that to the best of my knowledge and belief, the information given in the
return and the schedules, statements, etc accompanying it is correct and complete and that the amount of total income and other
particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of
income chargeable to income-tax for the previous year relevant to the assessment year 2015-16. I further declare that I am making
this return in my capacity as _____________________________ and I am also competent to make this return and verify it.
I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the
agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD)
Place Date Sign here è
Page 6
18 TAX PAYMENTS
A Details of payments of Advance Tax and Self-Assessment Tax
AD
VA
NC
E/
SE
LF
AS
SE
SS
ME
NT
TA
X
Sl
No
BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs)
(1) (2) (3) (4) (5)
i
ii
iii
iv
NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 13a & 13d of Part B-TTI
B Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued by Deductor(s) or Form 26QB]
TD
S O
N I
NC
OM
E
Sl
No
Tax Deduction
Account Number
(TAN) of the
Deductor
Name of the
Deductor
Unique TDS
Certificate
Number
Unclaimed TDS brought
forward (b/f)
TDS of the
current fin.
year
Amount out of (6) or (7) being
claimed this Year (only if
corresponding income is being
offered for tax this year)
Amount out of
(6) or (7) being
carried
forward Fin. Year in
which deducted
Amount
b/f
(1) (2) (3) (4) (5) (6) (7) (8) (9)
i
ii
NOTE ► Please enter total of column (8) of Schedule-TDS in 13b of Part B-TTI
C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TC
S O
N I
NC
OM
E
Sl
No
Tax Deduction and Tax
Collection Account Number
of the Collector
Name of the Collector Unclaimed TCS brought
forward (b/f)
TCS of the
current fin.
year
Amount out of (5) or (6) being
claimed this Year (only if
corresponding income is being
offered for tax this year)
Amount out of
(5) or (6) being
carried
forward Fin. Year in
which collected
Amount
b/f
(1) (2) (3) (4) (5) (6) (7) (8)
i
ii
NOTE ► Please enter total of column (7) of Schedule-TDS in 13c of Part B-TTI
NOTE: PLEASE FILL SCHEDULES TO THE RETRUN FORM (S1 to S11) AS APPLICABLE
Page S1
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule J Statement showing the investment of all funds as on the last day of the previous year
DE
TA
ILS
OF
IN
VE
ST
ME
NT
OF
FU
ND
S
A i Balance in the corpus fund as on the last day of the previous year Rs. _____________________
ii Balance in the non-corpus fund as on the last day of the year Rs. _____________________
B Details of investment/deposits made under section 11(5)
Sl
No Mode of investment as per section 11(5) Date of investment Date of maturity Amount of
investment
Maturity amount
(1) (2) (3) (4) (5) (6)
i Investment in Government Saving Scheme
ii Post Office Saving Bank
iii Deposit in Schedule Bank or co-operating
societies as per section 11(5)(iii)
iv Investment in UTI
v Any Other
vi TOTAL
C Investment held at any time during the previous year (s) in concern (s) in which persons referred to in section
13(3) have a substantial interest
Sl
No
Name and address
of the concern
Where the concern
is a company
(tick as applicable þ
Number of
shares held
Class of
shares
held
Nominal
value of
the
investment
Income from
the
investment
Whether the amount in col (6)
exceeds 5 percent of the
capital of the concern during
the previous year
(tick as applicable þ )
(1) (2) (3) (4) (5) (6) (7) (8)
i o Yes o No o Yes o No
ii o Yes o No o Yes o No
iii o Yes o No o Yes o No
iv o Yes o No o Yes o No
v o Yes o No o Yes o No
Schedule I Details of amounts accumulated / set apart within the meaning of section 11(2)
Year of
accumulation
(F.Yr.)
Amount
accumulated
in the year of
accumulation
Purpose of
accumulation
Amount
applied for
charitable/
religious
purposes
upto the
beginning of
the previous
year
Amount
invested or
deposited in the
modes specified
in section 11(5)
Amounts
applied for
charitable
or religious
purpose
during the
previous
year
Balance
amount
available
for
application
(7) = (2) -
(4) – (6)
Amount
deemed to
be income
within
meaning of
sub-section
(3) of
section 11
(1) (2) (3) (4) (5) (6) (7) (8)
Total
Page S2
TOTAL
D Other investments as on the last day of the previous year
Sl
No
Name and address of the
concern
Whether the concern is
a company
(tick as applicable þ )
Class of shares held
Number of shares held
Nominal value
of investment
(1) (2) (3) (4) (5) (6)
i
o Yes o No
ii o Yes o No
iii o Yes o No
iv o Yes o No
v TOTAL
E Voluntary contributions/donations received in kind but not converted into investments in the specified modes u/s 11(5)
within the time provided
Sl.N
o
Name and address of the
donor
Value of
contribution/donation
Amount out of (3) invested
in modes prescribed under
section 11(5)
Balance to be treated as
income under section 11(3)
(1) (2) (3) (4) (5) i
ii
iii
iv TOTAL
Schedule K Statement of particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the
Trust or Institution
A Name(s) of author(s) / founder(s) / Settlor(s) and address(es), if alive
Sl. Name and address PAN
B Name(s) of the person(s) who was / were trustee(s) / manager(s) during the previous year(s)
Sl. Name and address PAN
C
Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in terms of section
13(3)(b)
Sl. Name and address PAN
D
Name(s) of relative(s) of author(s), founder(s), trustee(s), manager(s), and substantial contributor(s) and where any
such author, founder, trustee, manager or substantial contributor is a Hindu undivided family, also the names of the
members of the family and their relatives
Sl. Name and address PAN
Page S3
Schedule LA Political Party P
OL
ITIC
AL
PA
RT
Y
1 Whether books of account were maintained? (tick as applicable þ ) o Yes o No
2 Whether record of each voluntary contribution in excess of twenty thousand rupees
(including name and address of the person who has made such contribution) were
maintained? (tick as applicable þ )
o Yes o No
3 Whether the accounts have been audited? (tick as applicable þ ) o Yes o No
If yes, date of audit (DD/MM/YYYY) ____/_____/______
4 Whether the report under sub-section (3) of section 29C of the Representation of the
People Act, 1951 for the financial year has been submitted?(tick as applicable þ )
o Yes o No
5 If yes, then date of submission of the report (DD/MM/YYYY) ____/_____/______
Schedule ET Electoral Trust
EL
EC
TO
RA
L T
RU
ST
1 Whether books of account were maintained? (tick as applicable þ ) o Yes o No
2 Whether record of each voluntary contribution (including name, address and PAN of the
person who has made such contribution along with the mode of contribution) were
maintained? (tick as applicable þ )
o Yes o No
3 Whether record of each person (including name, address and PAN of such person) to
whom voluntary contribution has been distributed was maintained? (tick as applicable þ ) o Yes o No
4 Whether the accounts have been audited? (tick as applicable þ )
o Yes o No
If yes, date of audit (DD/MM/YYYY ) _____/_____/______
5 Whether the report as per rule 17CA(14) furnished to the Commissioner of Income-tax
or Director of Income-tax?(tick as applicable þ )
o Yes o No
6 Details of voluntary contribution
i Opening balance as on 1st April i
ii Voluntary contribution received during the year ii
iii Total (i + ii) iii
iv Amount distributed to Political parties iv
v Amount spent on managing the affairs of the Trust v
vi Total (iv + v) vi
vii Closing balance as on 31st March (iii – vi) vii
Schedule HP Details of Income from House Property (Please refer to instructions)
HO
US
E P
RO
PE
RT
Y
1
Address of property 1
Town/ City State PIN Code
Is the property co-owned? o Yes o No (if “YES” please enter following details)
Your percentage of share in the property
Name of Co-owner(s) PAN of Co-owner(s) (optional) Percentage Share in Property
I
II
(Tick) þ if let out o deemed let out o
Name(s) of Tenant (if let out) PAN of Tenant(s) (optional)
I
II
a Annual letable value or rent received or receivable (higher of the two, if let out for whole of
the year, lower of the two if let out for part of the year) 1a
b The amount of rent which cannot be realized 1b
c Tax paid to local authorities 1c
d Total (1b + 1c) 1d
e Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2)of the Act) 1e
f 30% of 1e 1f
g Interest payable on borrowed capital 1g
h Total (1f + 1g) 1h
i Income from house property 1 (1f – 1i) 1i
Page S4
2
Address of property 2
Town/ City State PIN Code
Is the property co-owned? o Yes o No (if “YES” please enter following details)
Your percentage of share in the property.
Name of Co-owner(s) PAN of Co-owner(s) (optional) Percentage Share in Property
I
II
(Tick) þ if let out o deemed let out o
Name(s) of Tenant (if let out) PAN of Tenant(s) (optional)
I
II
a Annual letable value or rent received/ receivable (higher of the two, if let out for whole of
the year, lower of the two, if let out for part of the year) 2a
b The amount of rent which cannot be realized 2b
c Tax paid to local authorities 2c
d Total (2b + 2c) 2d
e Annual value (2a – 2d) 2e
f 30% of 2f 2f
g Interest payable on borrowed capital 2g
h Total (2f + 2g) 2h
i Income from house property 2 (2e – 2h) 2i
3 Income under the head “Income from house property”
a Rent of earlier years realized under section 25A/AA 3a
b Arrears of rent received during the year under section 25B after deducting 30% 3b
c Total (1i + 2i + 3a + 3b ) (if negative take the figure to 2i of schedule CYLA) 3c
Schedule CG Capital Gains
CA
PIT
AL
GA
INS
A Short-term capital gain
1 From assets (shares/units) where section 111A is applicable (STT paid)
a Full value of consideration 1a
b Deductions under section 48
i Cost of acquisition bi
ii Cost of Improvement bii
iii Expenditure on transfer biii
iv Total (i + ii + iii) biv
c Balance (1a – biv) 1c
d Loss, if any, to be ignored under section 94(7) or
94(8) (Enter positive value only)
1d
e Short-term capital gain (1c +1d) A1e
2 From assets where section 111A is not applicable
a Full value of consideration 2a
b Deductions under section 48
i Cost of acquisition bi
ii Cost of Improvement bii
iii Expenditure on transfer biii
iv Total (i + ii + iii) biv
c Balance (2a – biv) 2c
d Loss, if any, to be ignored under section 94(7) or
94(8) (Enter positive value only)
2d
e Short-term capital gain (2c + 2d) 2e
3 Deemed short term capital gain on depreciable assets A3
4 Exemption u/s 11(1A) A4
5 Total short term capital gain (A1e + 2e + A3 - A4) A5
B Long term capital gain
1 From asset where proviso under section 112(1) is not applicable
a Full value of consideration 1a
b Deductions under section 48
Page S5
i Cost of acquisition after indexation bi
ii Cost of improvement after indexation bii
iii Expenditure on transfer biii
iv Total (bi + bii +biii) biv
c Balance (1a – biv) 1c
d Exemption u/s 11(1A) 1d
e Long-term capital gains where proviso under section 112(1) is not applicable (1c – 1d) B1e
2 From asset where proviso under section 112(1) is applicable (without indexation)
a Full value of consideration 2a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure on transfer biii
iv Total (bi + bii +biii) biv
c Balance (2a – biv) 2c
d Exemption u/s 11(1A) 2d
e Long-term capital gains where proviso under section 112(1) is applicable (2c – 2d)
(1e – 1f)
B2e
3 Total long term capital gain (B1e + B2e) B3
C Income chargeable under the head “CAPITAL GAINS” (A5 + B3) (enter B3 as nil, if loss) C
Schedule OS Income from other sources
OT
HE
R S
OU
RC
ES
1 Income
a Dividends, Gross 1a
b Interest, Gross 1b
c Rental income from machinery, plants, buildings, etc., Gross 1c
d Others, Gross (excluding income from owning race
horses)Mention the source
i Income from winnings from lotteries, crossword puzzles
etc. 1di
ii 1dii
iii 1diii
iv Total (1di + 1dii+ 1diii) 1div
e Total (1a + 1b + 1c + 1div) 1e
f Income included in ‘1e’ chargeable to tax at special rate (to be taken to schedule SI)
i Income from winnings from lotteries, crossword puzzles, races, games, gambling, betting etc.
(u/s 115BB) 1i
ii Any other income under chapter XII/XII-A 1fii
iii Income included in ‘1e’ chargeable to tax at special rate (1fi +1fii) 1fiii
g Gross amount chargeable to tax at normal applicable rates (1e-1fiii) 1g
h Deductions under section 57(other than those relating to income under 1fi & 1fii for non-residents)
i Expenses / Deductions hi
ii Depreciation hii
iii Total hiii
i Income from other sources (other than from owning race horses and amount chargeable to tax at
special rate) (1g – hiii) (If negative take the figure to 4i of schedule CYLA) 1i
2 Income from other sources (other than from owning race horses) (1fiii + 1i) (enter 1i as nil, if negative) 2
3 Income from the activity of owning and maintaining race horses
a Receipts 3a
b Deductions under section 57 in relation to (3) 3b
c Balance (3a – 3b) 3c
4 Income under the head “Income from other sources” (2 + 3c) (take 3c as nil if negative) 4
Schedule- VC Voluntary Contributions
A Local
i Corpus fund donation Ai
ii Other than corpus fund donation Aii
iii Voluntary contribution local (Ai + Aii) Aiii
Page S6
B Foreign contribution
i Corpus fund donation Bi
ii Other than corpus fund donation Bii
iii Foreign contribution (Bi + Bii) Biii
C Total Contributions (Aiii + Biii) C
D Anonymous donations, included in C, chargeable u/s 115BBC
i Aggregate of such anonymous donations received i
ii 5% of total donations received at C or 1,00,000 whichever is higher ii
iii Anonymous donations chargeable u/s 115BBC @ 30% (i – ii) iii
Schedule BP Computation of income from business or profession
INC
OM
E F
RO
M B
US
INE
SS
O
R P
RO
FE
SS
ION
A From business or profession other than speculative business and specified business
1
Profit before tax as per profit and loss account
1
2 Net profit or loss from speculative business included
in 1 (enter –ve sign in case of loss) 2
3 Net profit or loss from Specified Business u/s 35AD
included in 1 (enter –ve sign in case of loss) 3
4 Profit or loss included in 1, which is referred to in
section 44AD/44AE 4
5 Income credited to Profit and Loss account (included in 1) which is exempt
a share of income from firm(s) 5a
b Share of income from AOP/ BOI 5b
c Any other exempt income 5c
d Total exempt income 5d
6 Balance (1– 2 – 3 – 4– 5d)
6
7 Expenses debited to profit and loss account
considered under other heads of income
7
8
Expenses debited to profit and loss account which
relate to exempt income
8
9 Total (7 + 8) 9
10 Adjusted profit or loss (6+9) 10
11 Deemed income under section 33AB/33ABA/35ABB 11
12 Any other item or items of addition under section 28
to 44DA
12
13 Any other income not included in profit and loss
account/any other expense not allowable (including
income from salary, commission, bonus and interest
from firms in which company is a partner)
13
Schedule OA General
Do you have any income under the head business and profession? o Yes o No (if “yes” please enter following details)
1 Nature of Business or profession (refer to the instructions) 1
2 Number of branches 2
3 Method of accounting employed in the previous year (Tick) þ o mercantile o cash 3
4 Is there any change in method of accounting (Tick) þ o Yes 4
5 Effect on the profit because of deviation, if any, in the method of accounting employed in the
previous year from accounting standards prescribed under section 145A 5
6 Method of valuation of closing stock employed in the previous year 6
a
Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at
market rate write 3) ¨
b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at
market rate write 3) ¨
c Is there any change in stock valuation method (Tick) þ o Yes o No
d Effect on the profit or loss because of deviation, if any, from the method of valuation
prescribed under section 145A 6d
Page S7
14 Total (10 +11+12+13) 14
15 Deduction allowable under section 32(1)(iii) 15
16 Any other amount allowable as deduction 16
17 Total ( 15 +16) 17
18 Income (14 – 17) 18
19 Profits and gains of business or profession deemed to be under -
i Section 44AD 19i
ii Section 44AE 19ii
iii Total (19i to 19ii) 19iii
20 Net profit or loss from business or profession other than speculative and specified
business (18 + 19iii)
20
21 Net Profit or loss from business or profession other than speculative business and
specified business after applying rule 7A, 7B or 7C, if applicable (If rule 7A, 7B or 7C is not
applicable, enter same figure as in 20)
A21
B Computation of income from speculative business
24 Net profit or loss from speculative business as per profit or loss account 24
25 Additions in accordance with section 28 to 44DA
25
26 Deductions in accordance with section 28 to 44DA 26
27 Profit or loss from speculative business (24+25-26) (enter nil if loss) B27
C Computation of income from specified business under section 35AD C
28 Net profit or loss from specified business as per profit or loss account 28
29 Additions in accordance with section 28 to 44DA 29
30 Deductions in accordance with section 28 to 44DA (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)
30
31 Profit or loss from specified business (28+29-30) 31
32 Deductions in accordance with section 35AD(1) or 35AD(1A) 32
33 Profit or loss from specified business (31-32) (enter nil if loss) 33
D Inco
me
D D34 Income chargeable under the head ‘Profits and gains’ (A21+B27+C33)
E Computation of income chargeable to tax under section 11(4)
35 Income as shown in the accounts of business under taking [refer section 11(4)] E35
36 Income chargeable to tax under section 11(4) [D34-E35] E36
Schedule CYLA Details of Income after set-off of current years losses
CU
RR
EN
T Y
EA
R L
OS
S A
DJ
US
TM
EN
T
Sl.No
Head/ Source of
Income
Income of current
year
(Fill this column
only if income is
zero or positive)
House property loss of
the current year set off
Business Loss
(other than speculation or
specified business loss) of
the current year set off
Other sources loss
(other than loss from
race horses) of the
current year set off
Current year’s
Income remaining
after set off
Total loss
(3c of Schedule –HP)
Total loss
(A21 of Schedule-BP)
Total loss
(1i of Schedule-OS)
1 2 3 4 5=1-2-3-4
Loss to be adjusted ->
i House property
ii Business (excluding
speculation income
and income from
specified business)
iii Speculation income
iv Specified business
income
v Short-term capital
gain
vi Long term capital
gain
vii Other sources
(excluding profit
from owning race
horses and winnings
from lottery)
viii Profit from owning
and maintaining race
horses
ix Total loss set-off
x Loss remaining after set-off
Page S8
Schedule MAT Computation of Minimum Alternate Tax payable under section 115JB
MIN
IMU
M A
LT
ER
NA
TE
TA
X
1 Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule VI to the
Companies Act, 1956 (If yes, write ‘Y’, if no write ‘N’) o
2
Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies, accounting
standards and same method and rates for calculating depreciation have been followed as have been adopted for
preparing accounts laid before the company at its annual general body meeting? (If yes, write ‘Y’, if no write ‘N’
o
3 Profit after tax as shown in the Profit and Loss Account 3
4 Additions (if debited in profit and loss account)
a
Income Tax paid or payable or its provision
including the amount of deferred tax and the
provision therefor
4a
b Reserve (except reserve under section 33AC) 4b
c Provisions for unascertained liability 4c
d Provisions for losses of subsidiary companies 4d
e Dividend paid or proposed 4e
f
Expenditure related to exempt income under sections
10, 11 or 12 [exempt income excludes income exempt
under section 10(38)]
4f
g Depreciation attributable to revaluation of assets 4g
h Others (including residual unadjusted items and
provision for diminution in the value of any asset) 4h
i Total additions (4a+4b+4c+4d+4e+4f+4g+4h) 4i
5 Deductions
a Amount withdrawn from reserve or provisions if
credited to Profit and Loss account
5a
b Income exempt under sections 10, 11 or 12 [exempt
income excludes income exempt under section 10(38)]
5b
c Amount withdrawn from revaluation reserve and
credited to profit and loss account to the extent it
does not exceed the amount of depreciation
attributable to revaluation of asset
5c
d Loss brought forward or unabsorbed depreciation
whichever is less
5d
e Profit of sick industrial company till net worth is
equal to or exceeds accumulated losses
5e
f Others (including residual unadjusted items and the
amount of deferred tax credited to P&L A/c)
5f
g Total deductions (5a+5b+5c+5d+5e+5f) 5g
6 Book profit under section 115JB (3+ 4i – 5g) 6
7 Tax payable under section 115JB [18.5% of (6)] 7
Schedule MATC Computation of tax credit under section 115JAA
MA
T C
RE
DIT
1 Tax under section 115JB in assessment year 2015-16 (1d of Part-B-TTI) 1
2 Tax under other provisions of the Act in assessment year 2015-16 (5 of Part-B-TTI) 2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] 3
4 Utilisation of MAT credit Available [Sum of MAT credit utilized during the current year is subject to maximum of amount mentioned in 3
above and cannot exceed the sum of MAT Credit Brought Forward ]
S.No Assessment Year
(A)
MAT Credit MAT Credit
Utilised during the
Current Year
(C)
Balance MAT Credit
Carried Forward
(D)= (B3) – (C)
Gross
(B1)
Set-off in earlier years
(B2)
Balance Brought
forward
(B3)=(B2)-(B1)
i 2007-08
ii 2008-09
iii 2009-10
iv 2010-11
v 2011-12
vi 2012-13
Page S9
vii 2013-14
viii 2014-15
ix 2015-16 (enter 1 -2,
if 1>2 else enter 0)
x Total
5 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)x] 5
6 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)x] 6
Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 25 of PART-B-TI 1
2 Adjustment as per section 115JC(2)
a Deduction Claimed under any section included in Chapter
VI-A under the heading “C.—Deductions in respect of
certain incomes”
2a
b Deduction Claimed u/s 10AA 2b
c Deduction claimed u/s 35AD as reduced by the amount of
depreciation on assets on which such deduction is claimed
2c
d Total Adjustment (2a+ 2b+2c) 2d
3 Adjusted Total Income under section 115JC(1) (1+2d) 3
4 Tax payable under section 115JC [18.5% of (3)] (In the case of Individual, HUF, AOP, BOI, AJP this is
applicable if 3 is greater than Rs. 20 lakhs) 4
Schedule AMTC Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2015-16 (1d of Part-B-TTI) 1
2 Tax under other provisions of the Act in assessment year 2015-16 (5 of Part-B-TTI) 2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise
enter 0]
3
4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3
above and cannot exceed the sum of AMT Credit Brought Forward)
S.No Assessment Year (AY)
(A)
AMT Credit AMT Credit
Utilised during
the Current Year
(C)
Balance AMT
Credit
Carried
Forward
(D)= (B3) –(C)
Gross
(B1)
Set-off in earlier
years
(B2)
Balance brought forward
(B3) = (B1) – (B2)
i 2012-13
ii 2013-14
iii 2014-15
iv Current AY (enter 1 -
2, if 1>2 else enter 0)
v Total
5 Amount of tax credit under section 115JD utilised during the year [total of item no 4C] 5
6 Amount of AMT liability available for credit in subsequent assessment years [total of 4D] 6
Schedule SI Income chargeable to tax at special rates [Please see instruction]
SP
EC
IAL
RA
TE
Sl
No
Section þ Special rate
(%)
Income
(i)
Tax thereon
(ii)
1 111A (STCG on shares where STT paid) o 15
2 112 proviso (LTCG on listed securities/ units without indexation) o 10
3 112 (LTCG on others) o 20
4 115BB (Winnings from lotteries, puzzles, races, games etc.) o 30
5 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) o 30
6 o
7 o
8 Total
Page S10
Schedule FSI Details of Income from outside India and tax relief IN
CO
ME
FR
OM
OU
TS
IDE
IN
DIA
AN
D T
AX
RE
LIE
F
Sl. Country
Code
Taxpayer
Identification
Number
Sl. Head of income Income from
outside India
(included in
PART B-TI)
Tax paid
outside
India
Tax payable on
such income under
normal provisions
in India
Tax relief
available in India
(e)= (c) or (d)
whichever is lower
Relevant article
of DTAA if relief
claimed u/s 90 or
90A
(a) (b) (c) (d) (e) (f)
1 i House Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
2 i House Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
NOTE ► Please refer to the instructions for filling out this schedule.
Schedule TR Summary of tax relief claimed for taxes paid outside India
TA
X R
EL
IEF
FO
R T
AX
PA
ID O
UT
SID
E I
ND
IA
1 Details of Tax relief claimed
Country Code Taxpayer
Identification
Number
Total taxes paid outside India
(total of (c) of Schedule FSI in
respect of each country)
Total tax relief available
(total of (e) of Schedule FSI in
respect of each country)
Section under which
relief claimed
(specify 90, 90A or 91)
(a) (b) (c) (d) (e)
Total
2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of
total of 1(d)) 2
3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total
of 1(d)) 3
4 Whether any tax paid outside India, on which tax relief was allowed in India, has been
refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4 Yes/No
a Amount of tax refunded b Assessment year in which tax relief allowed in India
NOTE ► Please refer to the instructions for filling out this schedule.
Schedule FA Details of Foreign Assets and Income from any source outside India
DE
TA
ILS
OF
FO
RE
IGN
AS
SE
TS
A Details of Foreign Bank Accounts held (including any beneficial interest) at any time during the previous year
Sl
No
Country
Name and
Code
Name and
Address of
the Bank
Account
holder
name
Status-
Owner/
Beneficial
owner/
Beneficiary
Account
Number
Account
opening
date
Peak
Balance
During the
Year (in
rupees)
Interest
accrued in
the account
Interest taxable and offered in this return
Amount Schedule
where offered
Item number
of schedule
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the previous year
Sl
No Country
Name and
code
Nature of
entity
Name and
Address of
the Entity
Nature of
Interest-
Direct/
Beneficial
owner/
Beneficiary
Date since
held
Total
Investment
(at cost) (in
rupees)
Income
accrued from
such Interest
Nature of
Income
Income taxable and offered in this return
Amount Schedule
where offered
Item number
of schedule
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
Page S11
(i)
(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the previous year
Sl
No Country
Name and
code
Address of
the Property
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total Investment
(at cost) (in
rupees)
Income
derived from
the property
Nature of
Income
Income taxable and offered in this return
Amount Schedule
where offered
Item number
of schedule
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the previous year
Sl
No
Country
Name and
code
Nature of
Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total Investment
(at cost) (in
rupees)
Income
derived from
the asset
Nature of
Income
Income taxable and offered in this return
Amount Schedule
where offered Item number
of schedule
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the
previous year and which has not been included in A to D above.
Sl
No
Name of the
Institution in
which the
account is held
Address of
the
Institution
Name of the
account
holder
Account
Number
Peak Balance/
Investment
during the year
(in rupees)
Whether
income accrued
is taxable in
your hands?
If (7) is yes,
Income
accrued in
the account
If (7) is yes, Income offered in this
return
Amount Schedule
where offered Item number
of schedule
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl
No
Country
Name and
code
Name and
address of
the trust
Name and
address of
trustees
Name and
address of
Settlor
Name and
address of
Beneficiaries
Date
since
position
held
Whether
income derived
is taxable in
your hands?
If (8) is yes,
Income
derived from
the trust
If (8) is yes, Income offered in this
return
Amount Schedule
where offered
Item number
of schedule
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii)
income under the head business or profession
Sl
No
Country Name
and code
Name and address of the
person from whom derived Income derived Nature of income
Whether taxable
in your hands?
If (6) is yes, Income offered in this return
Amount Schedule
where offered
Item number
of schedule
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(i)
(ii)
NOTE ► Please refer to instructions for filling out this schedule.